Resources - Registered Charities

Tipsheets

Both registered charities and non-profit organizations must comply with certain requirements under the Income Tax Act. This tipsheet provides a general list of both federal and provincial laws and where to get specific information.
A tool to keep track of accountability and transparency practices.
A tool to keep track of accountability and transparency practices.
Many registered charities are confused about whether or not they must comply with privacy laws, and whether the laws they must comply with are federal, provincial, or perhaps both. This Checklist will help to answer these questions and provide general guidelines to assist with compliance. It will help registered charities draft their own privacy and information handling policies by highlighting the questions to be addressed and suggesting possible outcomes.

Web

The purpose of this bibliography is to draw together various web resources about charity law and regulation in Canada. The bibliography was originally published in 2004 as part of the Canada Revenue Agency’s Engagement Strategy which endeavoured to improve the confidence of both the public and the charitable sector in the way the sector is regulated. The second edition has been revised as part of the Canada Revenue Agency’s Enhancing Voluntary Compliance Project. 92 new entries have been added to the bibliography. The 2nd edition of the bibliography presents updated and new resources, and focuses on ten topic areas as they relate to charity law in Canada. Specifically, three topic areas of focus relating to the Enhancing Voluntary Compliance Project are: books and records, fundraising, and receipting.

Lawnow Articles

Think your workforce is made of of independent contractors and not employees? The Employment Insurance Act and the Canada Pension Plan provides for some adverse consequences if you are wrong.
This article takes a look at "social enterprise" and not-for-profits in light of two recent rulings from the Canada Revenue Agency which suggest that non-profit organizations cannot intentionally generate surpluses and retain their Income Tax Act (ITA) non-profit status.
What kinds of business can a charity operate? Does the answer depend on the amount of money the operation makes? Is it an issue how the money is distributed? Or, is the answer related to the nature of the business — what is being done? Does it matter how the business is run? And anyway, why can’t charities do anything they want? These and similar questions increasingly preoccupy charities and their regulators. But why, in fact, are these questions at all? Explaining why these are questions and, in turn, answering them is a useful way to review the legal nature of charity and how our legal system regulates business-like operations. (keywords = related businesses, social enterprise_
These are challenging times for the volunteer boards of charities as they try to follow good governance practices in tough economic times. LawNow Volume 33, Issue 4 (March/April 2009)
Charity Central is an innovative new program funded by the Canada Revenue Agency. It places knowledge and tools in the hands of charities when they deal with taxation issues. LawNow Volume 33, Issue 4 (March/April 2009)

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